The patient was diagnosed 20 years previously as having a bilateral renal tumor. The patient's left kidney was surgically resected when he was 34 years of age; the left renal tumor was pathologically diagnosed as classic angiomyolipoma and epithelioid angiomyolipoma. The patient died suddenly of cardiac arrest.
Facility Costs. The costs incurred to operate a facility are SG&A expenses. They might include rent, utilities and building insurance. Repairs and maintenance made to buildings, plant machinery and office equipment are classified as SG&A expenses, along with the depreciation of these assets.
F&A Rates (IDC) A sponsored project budget should include all costs needed to accomplish the objectives presented in the proposal or agreement. The total cost of any project includes both direct costs (salaries for the researchers, lab supplies, travel, etc.) plus Facilities and Administrative costs (F&A). 1  All sponsored projects are to follow the Universityâs Facilities & Administrative Cost Policy found at F&A Policy and F&A Directives and Procedures. When building grant or contract budgets you may use the F&A rates and bases noted in the below chart.